Taxpayer Privacy and Confidentiality
Through the Taxpayer Bill of Rights (TBOR), the Constitution highlights ten key rights
This is what taxpayers encounter when dealing with the Internal Revenue Service (IRS). from Ten Powers
A fundamental right aimed at securing taxpayer data, statutory numbers,
and confidentiality (Internal Revenue Service, 2021). Taxpayers are required by law
The right to expect that not all data and information will be disclosed to the IRS
Suspension unless directly approved by the taxpayer. The law assures taxpayers
Violators of confidentiality will not go unpunished (IRS, 2021). Further protection of rights
The IRS cannot obtain your tax information from third parties such as employers or banks unless
Informed in advance.
IRS Penal Code §7216, passed by Congress in 1971, specifically
Intentional or reckless disclosure of tax return information is prohibited (U.S. Office of
Tax Policy, 2000, p. 20). No information is protected under IRS Code 13.1.6.7 (11/23/2020)
Numbers under IRS 6103 should be left on the answering machine. No employees or managers have access
2
Taxpayers’ tax returns or tax return information may not be disclosed to anyone without their consent. That
The IRS needed Max’s express consent to leave a message on the answering machine. since
IRS employee disclosed Max returns in voicemail against IRS 13.1.6.7, he
He can be sued for violations. However, IRS employees are exempt as federal officers
Employees under the Federal Employee Liability Reform and Tort Compensation Act of 1988
(FELRTCA) (United States. Congress. House of Representatives. Judiciary Committee, 1988). Staff
Who committed the tort while acting in their capacity as an IRS employee and qualified exempt
Available regardless of discretion.
3
refer to
tax office. (November 27, 2020). 13.1.6 Communication in Casework. Official
US government website. https://www.irs.gov/irm/part13/irm_13-001-
006#idm140297721989008
tax office. (2021, 4). Taxpayer Bill of Rights. Inland Revenue | A
Official website of the US government. March 15, 2022 from
https://www.irs.gov/taxpayer-bill-of-rights
U.S. Office of Tax Policy. (2000). Reporting scope and use to Congress
Tax Secrecy and Disclosure Rules: Volume One: Examining the General Rules
(1). United States. Department of Finance.
https://home.treasury.gov/system/files/131/Report-Taxpayer-Confidentiality-2010.pdf
U.S. Congress. a house. Judicial Committee. (1988). Responsibilities of Federal Employees
Reform and Tort Compensation Act 1988.
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